An information system approach and methodology for enterprise credit rating

Abstract

This research is going to construct an enterprise credit evaluation model which consists of non-financial elements of IT index considered influencing to the financial output of the business entities. To examine the influence closely, this paper analyzes the relationship between the IT investment of enterprises and the elements of IT level and their productivity level or financial output first, and then is going to propose the new evaluation model of which IT elements as a non-financial one activates in a method of evaluating credit of each enterprises by discovering the linkage between the IT level and their financial output finally. © Springer-Verlag Berlin Heidelberg 2005.